Cameral customs inspection is a form of customs control conducted by a customs body, after  release of goods using other forms of customs control and measures to ensure customs control  to verify that individuals comply with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

Cameral customs inspection is conducted  by studying and analyzing information in customs declarations and (or) commercial, transport (shipping) and other documents submitted by the inspected person during customs operations and (or) at the request of customs bodies, documents and information of state bodies of the Republic of Kazakhstan, as well as other documents and information available from the customs bodies and related to the inspected person , including based on the results of applying risk management system.

Cameral customs inspection is carried out by the customs bodies at the location of the customs body without visiting the inspected person, as well as without issuing a decision (instruction) of the customs body on conducting cameral customs inspection.

The customs body shall notify the inspected person of the start of cameral customs inspection according to the procedure and in the form approved by the authorized body. 

Start date of commencement of cameral customs inspection is considered to be the date of sending the notification provided for in part two of this paragraph, signed by the head of the customs body or the deputy head of the customs body.

The period for conducting  cameral customs inspection must not exceed sixty calendar days from the date of sending a notification on the start of cameral customs inspection to the inspected person.  The time period does not include the time period between the date of sending requirements for  submitting  documents and (or) information, the preliminary act of cameral customs inspection, requests to other government agencies of the Republic of Kazakhstan, second-tier banks and organizations engaged in certain types of banking operations, other organizations, government agencies and other organizations of another member state of the Eurasian Economic Union or a state that is not a member of the Eurasian Economic Union, and the date of receipt of documents and (or) information, a written objection to the preliminary act of the cameral customs inspection.      

The grounds for conducting cameral customs inspections are:     

1) data obtained as a result of the analysis of information in the information resources of the customs and other state bodies of the Republic of Kazakhstan, and indicating a possible violation of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan;

1-1) results of applying risk management system;  

2) information indicating a possible violation of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan;

3) an application (request) from the competent body of a state, not a member of the Eurasian Economic Union to verify a person who made transactions related to the movement of goods across the customs border of the Eurasian Economic Union with a foreign person, as well as data obtained as a result of information exchange with tax, customs and law enforcement agencies of foreign states;

4) a person's initiative request to conduct cameral customs inspection;

5) the results of tax control, customs control in other forms and (or) applying measures ensuring customs control, indicating a possible violation of the customs legislation of the Republic of Kazakhstan, as well as failure to comply with the notification of elimination of violations;

6) cases of receiving a response that was not received during the previous customs inspection, based on previously sent requests from customs bodies;

7) reorganization of the audited entity and (or) submitting bankruptcy (liquidation) documents by the audited entity. 

Cameral customs inspections are carried out without restrictions on their frequency.       

The final date to execute  the notification of the audit results    is no more than thirty working days from the day following the date of delivery of such notification to the person being checked.

In case of disagreement with the violations indicated in the notification, the person being checked may appeal against such notification according to the procedure established by Chapter 55 of the Code on Customs Regulation in the Republic of Kazakhstan dated December 26, 2017 No. 123-VI (hereinafter - the Code).       

The form of the act of cameral customs inspection is approved by the authorized body. 

The date of completion of the cameral customs inspection is considered to be the date of drawing up the cameral customs inspection report, executed in two copies and signed by the officials  conducted the customs inspection.

9-1. Prior to drawing up the act of cameral customs inspection provided for in paragraph 9 of this Article, the customs body shall send or hand over to the person being checked a preliminary act of cameral customs inspection in accordance with the procedure established by Article 416 of the Code.

A preliminary act of cameral customs inspection is a document on the preliminary results of cameral customs inspection drawn up by a customs body.

At the same time, the inspected person being checked has the right to submit a written objection to the preliminary act of cameral  customs inspection. 

Notification of the inspection results is sent or handed simultaneously with the act of cameral customs inspection to the inspected person in accordance with the procedure established by Article 416 of the Code.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/982664?lang=kk